Indiana Statutes
§ 6-1.1-31-10 — Rules governing filing, refunds, and tax payments relating to amended personal property returns
(a)The department of local government
finance shall adopt rules under IC 4-22-2 to govern the:
(1)filing of amended personal property tax returns under IC 6-1.1-3-7.5; and
(2)refunds, additional assessments, and tax payments related to
an amended personal property tax return.
(b)The rules adopted under subsection (a) may provide that the tax
adjustments related to an amended return shall be delayed to a year
after the year in which personal property taxes related to the original
personal property tax return are first due and payable.
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Indiana § 6-1.1-31-10 (Rules governing filing, refunds, and tax payments relating to amended personal property returns) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
As added by P.L.6-1997, SEC.104. Amended by P.L.90-2002,
SEC.226.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"